1. The Form 10-K is an annual filing that is due

   1. On December 31st

   2. 4 days after the close of the year-end

   3. 40 days after the year-end

   4. 60 days after the year-end

2. Which of the following represents a triggering event that necessitates the filing of a Form 8-K?

   1. The replacement of the entitys certifying external auditor

   2. The replacement of the entitys internal auditor

   3. A change in the entitys accounting principle

   4. All of the above

3. An external auditors involvement with a Form 10-Q filed with the SEC would most likely consist of

   1. An audit of the interim financial statements included in the Form 10-Q

   2. A compilation report of the interim financial statements included in the Form 10-Q

   3. A review of the interim financial statements as part of the Form 10-K audit

   4. The issuance of an opinion on the interim financial statements included in the Form 10-Q

4. Which of the following is not filed with the SEC on a regular periodic basis?

   1. Form 10-K

   2. Form 10-Q

   3. Proxy Statement

   4. Prospectus

5. Management intends to launch a new product line in the upcoming year (2020). Management also intends to invest in a new operating plant in Long Island City. Where would these expectations be disclosed?

   1. 2019 Financial statements

   2. 2019 Footnotes

   3. 2019 MD&A

   4. Form 8-K

9. What is a prospectus?

   1. A document attached to a Form 8-K.

   2. A potential stockholder as defined by Regulation S-K.

   3. A document a company files with the SEC prior to filing the annual 10-K.

   4. The first part of a registration statement that a company must furnish to all potential buyers of a new security.

10. The Securities Exchange Act of 1933:

    1. Regulates the public trading of previously issued securities through brokers and exchanges.

    2. Regulates the initial offerings of securities by a company.

    3. Regulates intrastate stock offerings by a company.

    4. Prohibits blue sky laws.

    5. All of the above

11. The Securities Exchange Act of 1934?

    1. Regulates the public trading of previously issued securities through brokers and exchanges.

    2. Regulates the initial offerings of securities by a company.

    3. Regulates intrastate stock offerings by a company.

    4. Prohibits blue sky laws.

    5. All of the above

12. Which statement is correct?

    1. The auditors should inform the audit committee if the CFO is not cooperating with the auditors.

    2. The auditors should inform the CEO if the CFO is not cooperating with the auditors.

    3. The auditors should inform the SEC if the CFO is not cooperating with the auditors

    4. The auditors should inform the PCAOB if the CFO is not cooperating with the auditors.

13. Which statement is correct?

    1. The SEC requires the CFO (executive management) to be a member of the audit committee.

    2. The shareholders are granted the right to directly vote on the members of the audit committee.

    3. Both a and b are correct

    4. Neither a nor b is correct